Because they see it as the same as material sringar rasa, some are unqualified for transcendental sringar rasa. However, sahajiyas claim Mukunda Goswami says exactly the opposite: nivRtteSu tApasAdiSu anupayogitvAd aprayojakatvAt.

The tapasvis are unqualified [because they are bereft of the mundane sexual experience?]. What does Mukunda Goswami mean with this sentence?

Answer: How did you get that meaning of Mukunda Gosvami’s comment? He is giving the meaning of the word nivrttesu as tapasadisu, and of the word anupayogitvad as aprayojakavad.

He is saying that tapasvis have no purpose to achieve with it. What will a tapasvi do with this rasa? It does not fit in his sadhana, rather it is contrary to it.

Question: But is this not confirming that non-tapasvis like sahajiyas are helped in understanding srngara rasa with their material sexual activities? Or does tapasvi refer to non devotional ascetics like mayavadis?

Answer: Tapasvi here refers to sannyasis, which usually belong to Advaitavada. Or they could be yogis. It does not say anything about sahajiyas. To take any such meaning is too far-fetched. Sri Rupa is talking about adhikari, and he says that sannyasis have no adhikara in it because of anupyogitvat or serving no purpose, rather it is detrimental to their sadhana.